ACN CONSULT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ACN CONSULT
Largest movements
- Receivables within one year -€99,860
down €99,860 (-40.5%), from €246,626 to €146,765
- Cash -€66,885
down €66,885 (-13.0%), from €512,538 to €445,653
mainly Contributions, distributions and other (-€452,941) and Other debts (-€15,252)
- Deferred charges and accrued income +€9,755
new in 2025: €9,755
- Profit (loss) carried forward -€209,180
down €209,180 (-58.1%), from €359,832 to €150,652
- Tax, wage and social debts +€71,611
up €71,611 (+82.3%), from €86,974 to €158,585
of which Remuneration and social security: +€94,646
- Other debts -€15,252
down €15,252 (-5.2%), from €291,726 to €276,474
- Staff costs +€90,267
up €90,267 (+81.3%), from €111,022 to €201,289
- Gross operating margin +€48,440
up €48,440 (+9.5%), from €510,389 to €558,829
- Taxes -€14,431
down €14,431 (-12.0%), from €120,014 to €105,583
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €761,339 | €614,763 | -€146,575 | -19.3% |
| Fixed assets | 21/28 | €2,175 | €12,590 | +€10,415 | +479% |
| Tangible fixed assets | 22/27 | €2,175 | €6,440 | +€4,265 | +196% |
| Furniture and vehicles | 24 | €2,175 | €6,440 | +€4,265 | +196% |
| Financial fixed assets | 28 | - | €6,150 | +€6,150 | |
| Current assets | 29/58 | €759,164 | €602,173 | -€156,991 | -20.7% |
| Amounts receivable within one year | 40/41 | €246,626 | €146,765 | -€99,860 | -40.5% |
| Trade receivables | 40 | €246,626 | €146,765 | -€99,860 | -40.5% |
| Cash at bank and in hand | 54/58 | €512,538 | €445,653 | -€66,885 | -13.0% |
| Deferred charges and accrued income | 490/1 | - | €9,755 | +€9,755 | |
| Total equity and liabilities | 10/49 | €761,339 | €614,763 | -€146,575 | -19.3% |
| Equity | 10/15 | €363,832 | €154,652 | -€209,180 | -57.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €359,832 | €150,652 | -€209,180 | -58.1% |
| Amounts payable | 17/49 | €397,507 | €460,111 | +€62,604 | +15.7% |
| Amounts payable within one year | 42/48 | €397,507 | €460,111 | +€62,604 | +15.7% |
| Trade debts | 44 | €18,807 | €25,053 | +€6,246 | +33.2% |
| Suppliers | 440/4 | €18,807 | €25,053 | +€6,246 | +33.2% |
| Taxes, remuneration and social security | 45 | €86,974 | €158,585 | +€71,611 | +82.3% |
| Taxes | 450/3 | €68,752 | €45,717 | -€23,036 | -33.5% |
| Remuneration and social security | 454/9 | €18,222 | €112,868 | +€94,646 | +519% |
| Other amounts payable | 47/48 | €291,726 | €276,474 | -€15,252 | -5.2% |
| Remuneration, social security and pensions | 62 | €111,022 | €201,289 | +€90,267 | +81.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,892 | €2,688 | +€796 | +42.1% |
| Other operating charges | 640/8 | €986 | €3,067 | +€2,081 | +211% |
| Gross operating margin | 9900 | €510,389 | €558,829 | +€48,440 | +9.5% |
| Operating profit (loss) | 9901 | €396,490 | €351,785 | -€44,704 | -11.3% |
| Financial income | 75/76B | €248 | €32 | -€216 | -87.0% |
| Recurring financial income | 75 | €248 | €32 | -€216 | -87.0% |
| Financial charges | 65/66B | €1,419 | €2,474 | +€1,054 | +74.3% |
| Recurring financial charges | 65 | €1,419 | €2,474 | +€1,054 | +74.3% |
| Profit (loss) for the period before taxes | 9903 | €395,318 | €349,344 | -€45,974 | -11.6% |
| Income taxes | 67/77 | €120,014 | €105,583 | -€14,431 | -12.0% |
| Profit (loss) for the period | 9904 | €275,304 | €243,761 | -€31,543 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €275,304 | €243,761 | -€31,543 | -11.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.